[ONLINE] Accounting For Financial Instruments Under GAPSME (As Amended In 2024) And IFRS 9 – 26 March

This session will provide attendees with a high-level overview of the accounting treatment of financial instruments under the locally applicable reporting frameworks (IFRS 9 and GAPSME, the latter as amended in 2024). The session will cover the accounting by both issuers and holders, but in the case of holders, it will be restricted to situations where holders do not ‘enjoy’ control, joint control or significant influence over investees.

Instructed by: Paul Zammit. in: Uncategorized

Seminar Description

This session will provide attendees with a high-level overview of the accounting treatment of financial instruments under the locally applicable reporting frameworks (IFRS 9 and GAPSME, the latter as amended in 2024). The session will cover the accounting by both issuers and holders, but in the case of holders, it will be restricted to situations where holders do not ‘enjoy’ control, joint control or significant influence over investees.

The purposes of this 3-hour session will be to

(1) provide attendees with an overview of the thought process to apply when accounting for financial instruments, and

(2) a detailed overview of the recent amendments in Section 9 of GAPSME, which covers financial instruments within scope of the CPE session.

Ultimately, the thought process for GAPSME preparers remains different from the one applied by IFRS preparers, especially in relation to the classification, measurement and policy of financial assets, and this distinction will be clear during the session.

CPE

Qualifies for 3 CPE Core hours

Course Fee

The course fee is €90 for Non-Members €80 for Members. The fee covers seminar participation and access to event resources. Login details will be provided closer to the date.

A receipt will be issued to all participants.

Event Resources

Participants will receive the event resources by email.

Additional Information

For more information, kindly use the following communication mediums:

T: 21 58 53 74   M: 77 01 17 19   E: info@skillsmalta.com      Webpage: www.skillsmalta.com